Madras Knitwear Private Limited, CHENNAI V. DCIT Corporate Circle 4(1), CHENNAI

ITA 975/CHNY/2019

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9527 (ITAT-CHENNAI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-06-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 09-04-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N GOPI KRISHNA
• Assessee Lawyers: G SITARAMAN
• Keywords: Set aside

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL , A BENCH, CHENNAI . . . , , BEFORE SHRI N.R.S. GANESAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER ./ I.T.A.NO.975/CHNY/2019 ( [ [ / ASSESSMENT YEAR: 2006-07) M/S. MADRAS KNITWEAR PRIVATE LIMITED, PLOT NO.11, A-14 MEPZ, TAMBARAM, CHENNAI 600 045. VS THE DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE 4(1), CHENNAI 600 034. PAN: AAACM5314J ( /APPELLANT) ( /RESPONDENT) / APPELLANT BY : SHRI G. SITARAMAN, CA / RESPONDENT BY : SHRI N. GOPIKRISHNA, JCIT /DATE OF HEARING : 25.06.2019 /DATE OF PRONOUNCEMENT : 27.06.2019 / O R D E R PER N.R.S. GANESAN, JUDICIAL MEMBER : THIS APPEAL OF THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS)-8, CHENNAI DATED 28.02.2019 AND PERTAINS TO THE ASSESSMENT YEAR 2006-07. 2 I.T.A. NO. 975/CHNY/2019 2. SHRI G. SITARAMAN, THE LD. REPRESENTATIVE FOR THE ASSESSEE SUBMITTED THAT THE ASSESSEE FILED ADDITIONAL MATERIAL BEFORE THE LD.CIT(A). THE LD.CIT(A) CALLED FOR THE REMAND REPORT OF THE ASSESSING OFFICER. ACCORDING TO THE LD.AR, THE ASSESSEE DID NOT HAVE REASONABLE OPPORTUNITY TO SUBMIT ALL THE PARTICULARS BEFORE THE ASSESSING OFFICER. THEREFORE THE LD.AR PRAYED THAT AN OPPORTUNITY MAY BE GIVEN TO THE ASSESSEE TO PRODUCE ALL THE RELEVANT MATERIAL BEFORE THE ASSESSING OFFICER. 3. WE HEARD SHRI N. GOPIKRISHNA, THE LD. DEPARTMENTAL REPRESENTATIVE ALSO. ACCORDING TO THE LD.DR, THE ASSESSEE HAS NOT AVAILED THE OPPORTUNITY BEFORE THE ASSESSING OFFICER. THEREFORE THE LD.CIT(A) FOUND THAT THE ASSESSEE IS NOT ENTITLED TO ANY OPPORTUNITY BEFORE THE APPELLATE AUTHORITY. IT IS FOR THE ASSESSEE TO PRODUCE NECESSARY MATERIAL BEFORE THE ASSESSING OFFICER. THEREFORE THE LD.CIT(A) HAS RIGHTLY CONFIRMED THE ORDER OF THE ASSESSING OFFICER. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS ON EITHER SIDE AND PERUSED THE MATERIAL AVAILABLE ON RECORD. THE ASSESSEE CLAIMS THAT NECESSARY DETAILS COULD NOT BE PRODUCED BEFORE THE ASSESSING OFFICER. 3 I.T.A. NO. 975/CHNY/2019 THE ASSESSEE EXPLAINED BEFORE THE LD.CIT(A) THE REASONS FOR NON- FILING THE DETAILS AS CALLED FOR BY THE ASSESSING OFFICER. THE ASSESSEE HAS FILED ADDITIONAL MATERIAL BEFORE THE LD.CIT(A). HOWEVER THE LD.CIT(A) FOUND THAT THE ASSESSEE CANNOT HAVE ANY FURTHER OPPORTUNITY WITHOUT MAKING USE OF THE OPPORTUNITIES GIVEN BY THE ASSESSING OFFICER. THIS TRIBUNAL IS OF THE CONSIDERED OPINION THAT THE LD.CIT(A) BEING THE FIRST APPELLATE AUTHORITY HAVING JURISDICTION COTERMINOUS WITH THAT OF THE ASSESSING OFFICER HAS TO EXAMINE THE MATERIAL HIMSELF. EVEN THOUGH, LD.CIT(A) CALLED FOR REMAND REPORT FROM THE ASSESSING OFFICER THE SAME WAS NOT EXAMINED BY HIM. HENCE, IT IS OBVIOUS THAT BOTH AUTHORITIES BELOW HAVE NOT EXAMINED THE ISSUE ON MERIT. THEREFORE IN THESE FACTS AND CIRCUMSTANCES, THIS TRIBUNAL IS OF THE CONSIDERED OPINION THE MATTER NEEDS TO RE-CONSIDER BY THE ASSESSING OFFICER. ACCORDINGLY THE ORDERS OF BOTH THE AUTHORITIES BELOW ARE SET ASIDE AND THE ENTIRE ISSUE RAISED BY THE ASSESSEE IS REMITTED BACK TO THE FILE OF THE ASSESSING OFFICER. THE ASSESSING OFFICER SHALL EXAMINE THE MATTER AFRESH IN THE LIGHT OF THE MATERIAL THAT MAY BE FILED BY THE ASSESSEE AND DECIDE THE ISSUE AFRESH IN ACCORDANCE WITH LAW AFTER GIVING REASONABLE OPPORTUNITY. 4 I.T.A. NO. 975/CHNY/2019 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE COURT ON 27 TH JUNE, 2019 AT CHENNAI. SD/- SD/- ( ) (INTURI RAMA RAO) /ACCOUNTANT MEMBER ( . . . ) (N.R.S. GANESAN) /JUDICIAL MEMBER /CHENNAI, /DATED, THE 27 TH JUNE, 2019. RSR /COPY TO: 1. /APPELLANT 2. /RESPONDENT 3. ( )/CIT(A) 4. /CIT 5. /DR 6. [ /GF